79R2163 MFC-D
By: Talton H.B. No. 361
A BILL TO BE ENTITLED
AN ACT
relating to the requirement that a religious organization apply for
an exemption from ad valorem taxation of property owned by the
organization.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43, Tax Code, is amended by adding
Subsection (l) to read as follows:
(l) This subsection applies only to a religious
organization that has conscientious objections to filing an
application for exemption under Section 11.20. In lieu of filing an
application for the exemption, the religious organization at any
time during the tax year, on its own initiative or on written or
oral inquiry by the appraisal office, may identify the property
owned by the organization, state its objections to filing an
application for the exemption, and submit evidence showing that it
is not subject to taxation. On receipt of the information submitted
by the religious organization, the chief appraiser shall
investigate whether the information is correct. Unless the chief
appraiser determines that the information is not correct, the
property is not subject to taxation.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2005.